Mullins Corporation uses the FIFO method in its process costing system. Data concerning the first processing department for the most recent month are listed below:

Beginning work in process inventory: bexrelansyt aJ EnU

Units in beginning work in process inventory alstro $1,250$

Materials costs from erl pntxub bebbs aJeos note $ $12,600$

Percent complete with respect to materials $75\%$

Percent complete with respect to conversion

Units started into production during the Lquos fneore$9,900$

month

Units transferred to the next department nolerevrio $8,900$ during the month

Materials costs added during the month milj gninub $ $170,300$

Conversion costs added during the month $19q$ JeD" bs $$359,500$

Ending work in process inventory:

Units in ending work in process inventory

eis,y$$is $(8$

Percent complete with respect to materials

$208+Ar2,050$

Percent complete with respect to conversion

eos.iose $($a $65\%$

$50\%$

The cost of a completed unit transferred out of the department is closest to:

Note: Round equivalent units to the nearest whole number and round all other intermediate calculations to $2$ decimal places.

A$)$ $$57\mathrm{.}77$

B$)$ $$71\mathrm{.}11$

C$)$ $$60\mathrm{.}94$ ztzos noizt$9$vnoo tot $0$S$.$ A$.$ bnis alsingtsm tol or$.$ E$2$ sd of bstuqmos

D$)$ $$53\mathrm{.}071200$ lstof ofls noitsmmolni zirlf nsviD borlism sgst$9$vs$-$bstrlgisw